Bill Text: TX SB129 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for certain feminine hygiene products.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-01-25 - Referred to Finance [SB129 Detail]
Download: Texas-2017-SB129-Introduced.html
85R1218 GRM-D | ||
By: Garcia | S.B. No. 129 |
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relating to a sales and use tax exemption for certain feminine | ||
hygiene products. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
by adding Section 151.3131 to read as follows: | ||
Sec. 151.3131. FEMININE HYGIENE PRODUCTS. (a) In this | ||
section, "feminine hygiene product" means tampons, menstrual pads, | ||
menstrual cups, sanitary napkins, and other similar tangible | ||
personal property sold for the principal purpose of feminine | ||
hygiene in connection with the menstrual cycle. | ||
(b) The sale, use, or consumption of a feminine hygiene | ||
product is exempted from the taxes imposed by this chapter. | ||
SECTION 2. The change in law made by this Act does not | ||
affect taxes imposed before the effective date of this Act, and the | ||
law in effect before the effective date of this Act is continued in | ||
effect for purposes of the liability for and collection of those | ||
taxes. | ||
SECTION 3. This Act takes effect September 1, 2017. |